The homestead exemption program is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse who meet the following criteria:
Homestead Exemption Qualifications:
- Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; AND
- Be at least 65 years of age by December 31 of the year for which they apply; or be totally and permanently disabled as of January 1 of the year for which they apply; or be the surviving spouse of a person who was receiving the homestead exemption at the time of the death and where the surviving spouse was at least 59 years old on the date of death; AND
- Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law, which is adjusted annually for inflation. For current application, 2024 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $40,000. For late applications, 2023 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $38,600.
Please Note: The income requirement does not apply if the property owner qualified for the homestead exemption in the State of Ohio prior to January 1, 2014.
To apply, a homestead exemption application (DTE 105A) must be filed with the Auditor after January 1 and on or before December 31 in the year of application. Disability exemptions must include a Certificate of Disability form (DTE105E) or other available certifications. If the applicant does note file income taxes, the income addendum (DTE 105H) will need to be submitted as well. A homeowner is entitled the reduction on only one home.
Expanded Homestead Exemption Qualifications:
- Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; AND
- Be an honorably discharged disabled veteran with 100% service connected disability rating; or receiving compensation for individual unemployability due to service connected disability as of January 1 of the year of which they apply; OR
- Be the surviving spouse of of a public service officer killed in the line of duty.
To apply as a disabled veteran, the application (DTE 105I), a copy of the DD-214, and an award letter from the VA must be filed with the Auditor after January 1 and on or before December 31 in the year of application. To apply as a surviving spouse of a public service officer, the application (DTE 105K) after January 1 and on or before December 31 in the year of application. A homeowner is entitled the reduction on only one home.
Benefits of Qualification:
If an applicant is qualified for the homestead exemption they receive a flat $28,000 property valuation exemption off the market value of their home. For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at only $72,000.
A disabled veteran or surviving spouse of a public service officer may receive a property valuation exemption of $56,000 off the market value of their home. For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at only $44,000.
Mail completed applications to:
Clark County Auditor’s Office
Homestead
31 N. Limestone Street
PO Box 1325
Springfield, OH 45501
Forms:
DTE 105 A - Homestead Exemption Application for Senior Citizens, Disabled Person and Surviving Spouses
For anyone who is eligible to apply for the first time in 2025 (Current Application) and/or was eligible in 2024 but missed the deadline (Late Application).
DTE 105 E - Certificate of Disability for the Homestead Exemption
To be completed in lieu of acceptable State or Federal Disability and is to accompany DTE 105A if no State or Federal Disability is available.
DTE 105 G - Transferring Homestead Application
For anyone who was on the Homestead prior to 2013 and has moved to a new residence. You must have owned and occupied your new home prior to January 1, 2025 in order to transfer your Homestead. Anyone moving during 2025 must wait until after January 1, 2026 to apply for a transfer.
DTE 105 H - Income Addendum
Income addendum is required to verify income for any applicant that did not file income taxes for the preceding year.
DTE 105 I - Newly Expanded Homestead Exemption for 100% Disabled Veterans & Surviving Spouses
Homestead Exemption for Disabled Veterans with 100% total disability rating or 100% Compensation Rating with individual unemployability. Surviving Spouses may also be eligible.
DTE 105 K - Homestead Exemption Application for Public Service Officer Widow
For the surviving spouse of a public service officer killed in the line of duty.
